5 Sohrab Hossain
5 Sohrab Hossain
A: Not usually, if the audit subject is complicated or requires the opinion of an expert, then
there is an opportunity to take expert opinion, but there is no opportunity for training.
A: Most of the training is classroom-based; it should be more practical. The skilled full trainer
should be available for the trainee to develop their audit-related skilled. An informative training
system should provide for the trainee.
Q: What are the main obstacles or challenges?
A: Audit conducts based on documents; it is not true that the auditee is not helping the auditors
with the document. In some cases, the document is unavailable. The auditee is compelled to
provide information as per the Constitution. In some cases, if an old document is required, then
it takes more time for collecting the necessary documentation. Lack of accountability is one of
the most important obstacles to collecting the authentic data/ document needed for the audit.
Q: Does the organisation provide the initial queries sought during the field audit?
A: Sometimes they provide, taking time when it is complicated. It cannot be said that they
respond all the time; they are refraining from giving answers in some cases. In the cases of
reference, sometimes it becomes challenging to get queries.
Q: Does the auditee needs motivation?
A: Yes, indeed. Some creative steps should be taken for the auditee to motivate them, such as
giving them some motivational speech by the expert auditor.
Q: What kind of initiatives should be taken?
A: In consultation with the head of the auditee, initiatives should be taken to increase their
cooperation. If the number of performance audits increases, the problem will be eliminated if
the auditees gradually get used to the audit.
Q: Is the stipulated time for audit logical?
A: According to the four-step international audit rules, you should spend 40 per cent of the
time preparing the audit plan, 40 per cent for the field audit, and 20 per cent for the
preparation of report making. It's acceptable if you comply like this, and the time depends on
the topic.
Secondly, it also depends on how many issues do you select?
Thirdly, how many criteria do you pick (selecting more criteria will take more time). It also
depends on how many days the authorities allow you for the audit.
Q: Are there any barriers or influences created after the audit?
A: It is not like that. An audit should perform on documents, and if it is not available on time, it
will affect the whole audit.
Q: How does the auditee take the findings or suggestions of the auditor seriously?
A: It is possible to assess if the follow-up audit is done in the same institution again.
Q: Is there a practice of follow-up audit?
A: Follow-up audit is being done but not in the same title. It is better to have a follow-up audit.
Auditee can correct themselves, and they would not make the same mistake again. They will
get the opportunity to correct themselves, and the state will also get the benefit.
Q: What kind of behaviour do you expect from the auditee?
A: We never expect undue facilities from auditees; only we expect their professional behaviour
while conducting Performance Audit. Performance auditors anticipate cooperative behaviour
from auditees.
Q: Is the PAC satisfied with the current report? Are there any instructions from them?
A: No comments. I do not know.